fasb issues asu finalizing technical amendments and corrections（fasb asu敲定技术修改和更正问题）.pdf

August 2012 Accounting Roundup . by Magnus Orrell and Sean Prince, Deloitte Touche LLP Contents • IAESB Issues Proposed Revisions to Three International Education Standards Governmental Accounting and Auditing Developments Accounting Developments GASB Codification and Taxonomy • GASB Posts New Pension Standards to Its Web Site and Begins • FASB Releases Proposed 2013 Financial Reporting Taxonomy for Developing Implementation Guidance Public Comment • FASB Issues ASU Finalizing Technical Amendments and Corrections Regulatory and Compliance Developments to Cod ification SEC Consolidation • SEC Issues Risk Alert Related to Compliance With Municipal Securities Rules • FASB Begins Redeliberating Proposed Consolidation Model • FASB Reverses Decision on Accounting for Interests in Other • SEC Issues Proposed Rule on General Solicitation and Advertising Investment Companies and Amends the Disclosure Requirements • SEC Issues Final Rule on Disclosing Payments Made by Issuers • FASB Continues to Discuss Scope of Guidance on Investment